AR Open Balances Revaluation

Description:

Report: AR Open Balances Revaluation Report Application: Receivables Source: AR Open Balances Revaluation Report Short Name: AROBRR

Parameters

Ledger, Operating Unit, As of Date, Exchange Rate Type, Currency, User Rate Type Exchange Rate, Include Domestic Invoices, Customer

Used tables

ar_receivable_applications, ar_adjustments, hr_operating_units, gl_ledgers, ra_customer_trx, ar_payment_schedules, ra_cust_trx_types, ra_cust_trx_line_gl_dist, gl_code_combinations, xla_distribution_links, xla_ae_lines, hz_cust_accounts, hz_parties, ar_system_parameters, gl_import_references, gl_je_headers, ar_lookups, ar_cash_receipts, ar_cash_receipt_history, ar_distributions

Categories

Enginatics

Dependencies

If you would like to try one of these Oracle EBS SQLs without having Blitz Report installed, note that some of the reports require functions from utility package xxen_util.

Example Report

AR Open Balances Revaluation - Default 11-Oct-2023 065223.xlsx

Report SQL

www.enginatics.com/reports/ar-open-balances-revaluation/

Blitz Report™ import options

AR_Open_Balances_Revaluation.xml

AR Open Balances Revaluation - Case Study & Technical Analysis

Executive Summary

The AR Open Balances Revaluation report is a key financial closing tool for multinational organizations. It calculates the unrealized foreign exchange (FX) gains or losses on outstanding customer invoices. Accounting standards (such as US GAAP and IFRS) mandate that monetary assets denominated in foreign currencies be revalued at the end of each reporting period using the closing exchange rate. This report provides the supporting detail for these adjustments.

Business Challenge

When an invoice is issued in a foreign currency (e.g., EUR) but the company’s books are kept in another (e.g., USD), the value of that receivable fluctuates with the exchange rate.

• Volatility: Significant currency swings can materially impact the balance sheet.
• Compliance: Failure to revalue open balances results in incorrect asset valuation and violates accounting principles.
• Complexity: Manually tracking the original rate vs. the current rate for thousands of open invoices and partial payments is prone to error.

Solution

The AR Open Balances Revaluation report automates the valuation process by:

• Snapshotting: Identifying all open receivables as of a specific “As of Date.”
• Rate Comparison: Retrieving the original exchange rate used at the time of the transaction and comparing it to the closing rate for the period.
• Calculation: Computing the difference (Unrealized Gain/Loss) for each transaction and summarizing it by currency and account.

Technical Architecture

The report logic involves simulating the revaluation process without necessarily posting it.

Key Tables & Joins

• Open Balances: AR_PAYMENT_SCHEDULES contains the remaining amount due for each invoice.
• Transaction Details: RA_CUSTOMER_TRX provides the original exchange rate and currency code.
• Market Rates: GL_DAILY_RATES is queried to find the exchange rate for the “As of Date” based on the selected Rate Type (e.g., Corporate, Spot).
• Accounting: GL_CODE_COMBINATIONS and XLA_AE_LINES may be referenced to determine the Receivables account associated with the transaction.

Logic

1. Selection: Finds all transactions with a non-zero balance as of the parameter date.
2. Rate Retrieval: Looks up the revaluation rate. If a rate is missing for the specific date, it may look back to the last available rate depending on configuration.
3. Computation: \(\text{Revalued Amount} = \text{Open Foreign Amount} \times \text{Revaluation Rate}\) \(\text{Unrealized Gain/Loss} = \text{Revalued Amount} - \text{Open Functional Amount}\)

Parameters

• As of Date: The valuation date (usually the last day of the month).
• Exchange Rate Type: The rate type to use for revaluation (e.g., ‘Month End’, ‘Corporate’).
• Currency: Option to run for a specific currency or all currencies.
• Include Domestic Invoices: Typically set to ‘No’, as domestic transactions do not generate FX gains/losses unless the functional currency differs from the reporting currency.

FAQ

Q: Does this report post entries to the GL? A: No, this is a reporting tool. The actual “Revaluation” process in the General Ledger or the “Revaluation” program in AR is responsible for creating the journal entries. This report is used to validate those figures.

Q: Why is the revaluation rate missing? A: If the report shows a missing rate, ensure that the Daily Rates are defined in the General Ledger for the “As of Date” and the selected “Exchange Rate Type.”

Q: How are partial payments handled? A: The report revalues only the remaining open balance of the invoice, not the original full amount.

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ALR Alerts	JTF Grid Datasources
Contracts Core	Lease and Finance Management
OKC Contract Lines Summary	OKL Termination Quotes
Payments	Process Manufacturing Inventory
IBY Payment Process Request Details	GMI Cycle Count Forms
Public Sector Financials	Shipping Execution
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Order Management	Work in Process
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Purchasing	Discoverer
PO Approval Assignments PO Approval Groups PO Approved Supplier List PO Cancelled Purchase Orders PO Cancelled Requisitions PO Document Types PO Headers PO Headers 11i PO Headers and Lines PO Headers and Lines 11i PO Internal Requisitions and Sales Orders PO Internal Requisitions/Deliveries Discrepancy PO Invoice Price Variance PO Purchase Price Variance PO Purchase Requisitions with PO Details	DIS Access Privileges DIS Business Areas DIS Discoverer and Blitz Report Users DIS End User Layers DIS Folders, Business Areas, Items and LOVs DIS Import Performance DIS Items, Folders and Formulas DIS Migration identify missing EulConditions DIS Users DIS Workbook Export Script DIS Workbook Import Validation DIS Workbook Owner Export Script DIS Workbooks, Folders, Items and LOVs DIS Worksheet Execution History DIS Worksheet Execution Summary DIS Worksheet SQLs
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Receivables	General Ledger
AR Adjustment Register AR Aging AR Aging Buckets and Interest Tiers Setup AR Applied Receipts AR Autoinvoice Interface Summary AR Customer Credit Limits AR Customer Credit Snapshot AR Customer Open Balances Period Lookback AR Customer Statement AR Customers and Sites AR Disputed Invoice AR European Sales Listing AR Incomplete Transactions AR Miscellaneous Receipts AR Miscellaneous Receipts 11i AR Open Balances Revaluation AR Open Items Revaluation AR Past Due Invoice AR Payment Terms AR Receipt Register AR Sales Journal By Customer AR Transaction Register AR Transaction Types AR Transactions and Lines AR Transactions and Lines 11i AR Transactions and Payments AR Transactions and Payments 11i AR Unaccounted Transaction Sweep AR Unapplied Receipts Register AR to GL Reconciliation	GL Account Analysis GL Account Analysis (Distributions) GL Account Analysis (Distributions) 11g GL Account Analysis (Drilldown) GL Account Analysis (Drilldown) (with inventory and WIP) GL Account Analysis 11g GL Account Analysis 11i GL Balance GL Balance (pivot) GL Balance by Account Hierarchy GL Code Combinations GL Daily Rates GL Data Access Sets GL FSG Reports GL FSG Row Orders GL Financial Statement and Drilldown (FSG) GL Header Categories Summary GL Journals GL Journals (Drilldown) GL Journals (Drilldown) 11g GL Journals 11i GL Ledger Sets GL Ledgers and Legal Entities GL Ledgers and Organizations GL Oracle FSG Converter GL Oracle FSG Converter 11g GL Period Status GL Periods GL Summary Templates GL Trial Balance - Detail GL effective vs accounting vs period start and end date comparison
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